लोकलेखा समितीबाबत खालीलपैकी कोणते सत्य आहे ?
(a) ती सर्वात जुनी आर्थिक समिती आहे.
(b) तिचे वर्णन अंदाज समितीची 'जुळी बहिण' असे केले जाते.
(c) तिचे निष्कर्ष हे पूर्वलक्षी स्वरूपाचे (Ex-post facto) असतात.
(d) तिचे कार्य हे केवळ शव विच्छेदनाचे आहे.
पर्यायी उत्तरे :

The correct answer is Option D ((a), (b), (c), (d)).

Key Points:
• Public Accounts Committee (PAC):
• Oldest Committee (Statement a): Set up in 1921 under the provisions of the Government of India Act, 1919.
• Twin-Sister of Estimates Committee (Statement b): Both scrutinize public finance and operate interdependently—the Estimates Committee reviews prospective expenditure/estimates, while PAC audits retrospective accounting—leading scholars to call them 'twin sisters'.
• Ex-Post Facto Findings (Statement c): The PAC only examines money that has already been spent from the Consolidated Fund after the financial year has ended.
• Post-Mortem Role (Statement d): PAC's scrutiny is described as a 'post-mortem examination' because it flags waste and irregularities after expenditures have already occurred and cannot be reversed.
• Therefore, all four descriptions are valid.
• Key Takeaway: Established in 1921, the PAC is the oldest parliamentary financial committee, conducting ex-post facto, post-mortem reviews of government spending.